## 1vnmea2023001 - Section 1

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---

### I. Background
- TA report prepared by IMF expert(s); completed in January 2023.
- CD activity period: remotely delivered during September 22 to December 15, 2022.
- Purpose: consolidate and build on CRM theory training delivered in June 2021 by practically applying CRM principles to the tourism sector to create a tourism sector Compliance Improvement Plan (CIP).
- Follow-up: onsite assistance scheduled for February 2023 to complete the tourism CIP.
- Specific tasks:
  - Build on previous CRM support by assisting GDT to develop actionable CIPs for the tourism industry and e-commerce, commencing with tourism.
  - Provide international good practices on CRM using IMF technical notes and experiences from other tax jurisdictions.
  - Provide background information on issues identified by GDT, such as legal provisions to use data and centralized versus decentralized CRM organization.

### II. Recent developments
- Risk Management Board (RMB):
  - Has a good knowledge of the CRM framework.
  - Drafted internal guidance on CRM aligned with June 2021 theoretical CRM training.
- Focus of CD activity:
  - Provide practical assistance on CRM processes and data required for each key step in building the tourism CIP.
  - GDT to gather data for use during onsite assistance in February 2023.

### III. Summary of support provided
- Delivery format:
  - Four three-hour video conference workshops conducted November 7 to 10, 2022.
  - Additional three remote seminars on data analytics for risk analysis delivered December 12 to 15, 2022.
- Workshop focus areas (CRM stages applied to tourism):
  - A. Risk Intelligence scan
  - B. Risk assessment (risk matrix and risk register)
  - C. Risk treatment plan (treatment strategies)
  - D. Compliance improvement plan (CIP structure, reporting, measures)
- Data analytics content:
  - Introduction of Risk Differentiation Framework (RDF) and templates/guidance for producing analysis.
- Deliverable provided:
  - Detailed “Tourism - Information and data gathering template” (Appendix I).
- Recommended preparatory action:
  - GDT should establish and implement an information and data needs plan identifying what needs to be gathered, when, by whom, and how data will be analyzed to complete the CIP.

### A. Risk Intelligence scan (planned for February 2023 onsite)
- Purpose: set out environmental factors for tourism in Vietnam, tax performance in the sector, and identify risk hypotheses.
- Fundamental contents to be included:
  - Clear definition of the tourism sector, including relevant sub-sectors.
  - Information on general environment of tourism: economic factors, political and regulatory issues, industry issues, health, infrastructure, climate change, technology developments.
  - Tax performance analysis by tax type and the four pillars of core obligations (registering, filing, reporting and payment).
  - Brief explanation of how tax laws apply in the sector.
  - Identified risk hypotheses.
- Potential risks identified during workshops (to be discussed in February assistance):
  - Cash payments
  - Complex and invisible supply chains involving online sales, payment by WeChat Quick Pay, non-resident tour operators, pre-paid sales, non-issue of receipts, transfer pricing issues
  - Tourist outlets
  - Overstated salaries
  - Household businesses and presumptive tax
  - Poor record keeping
  - Debt, bankruptcy and “missing trader”
  - Poor access to banking information

### B. Risk assessment (planned for February 2023)
- Outputs to be produced:
  - Detailed description of identified risks by tax type and the four pillars of obligations (registration, filing, reporting and payment).
  - Risk matrix including assessment of risk consequence and likelihood.
  - Risk register with risk ratings for each risk.
  - RDF analysis: detailed review of the population at risk (including sub-sector analysis) and identification of subsectors comprising the risk.
  - Summary of drivers and behaviors for each risk.
  - Relevant risk clusters by sub-sector, tax type, tax obligation (four pillars), geographical location, market segment (large, medium and small), and other appropriate clusters.

### C. Risk treatment plan (planned for February 2023)
- Components to be developed:
  - Research and analysis of drivers and behaviors behind observed risks.
  - Identification of treatment strategies by general activities under themes of enforcing and/or facilitating compliance and in context of each of four RDF “quadrants”.
  - Case selection methodology for identifying taxpayers to be treated.
  - Details of capability improvements required for GDT staff to deliver strategies.
  - Baseline measures of success to monitor effectiveness in changing taxpayer behavior.

### D. Compliance Improvement Plan (CIP) (Planned finalization during February 2023 onsite)
- CIP will include:
  - Summary of the risk intelligence scan, risk assessment and treatment plan.
  - High-level plan of numbers of treatment activities to be undertaken and expected outcomes, supported by a workflow plan.
  - Baseline measures of success.
- Specific CIP contents:
  - Context to the risks as set out in preceding documents.
  - A high-level plan of treatment activities to be undertaken.
  - Workflow plan identifying numbers of each type of treatment activity by period along with expected additional revenue collections, resources required and capacity for reporting on delivery against the plan.
  - Research and analysis of risks to describe drivers and behaviors.
  - Treatment strategies (educate, facilitate and enforce) to change taxpayer behavior and improve voluntary compliance.
  - Capability improvements required to enable GDT staff to deliver strategies.
  - Baseline measures of success for monitoring effectiveness.

### E. Implementing the CIP — organizational and governance matters
- Recommended governance, reporting and workflow processes:
  - Meetings/workshops with GDT staff to explain, discuss and obtain feedback on the CIP before finalization.
  - Establish a CIP Steering Committee consisting of RMB and other senior GDT staff; chaired by the General Director or Deputy General Director of GDT; responsible for endorsing CIP, monitoring progress and endorsing significant changes.
  - Consider appointing a project manager to monitor delivery and effectiveness and provide reports to the CIP Steering Committee.
  - RMB to establish processes and timelines for creating cases for GDT staff and supporting documents to inform staff of identified risks and required actions.
  - RMB to consider capability improvements required for staff and determine training providers and timing.
  - Establish a suite of effectiveness measures to measure the effectiveness of treatment strategies.

### F. Promote the use of Vitara modules, the IMF Revenue-Portal and material
- GDT has access to a translated copy of IMF document “Compliance risk management - Developing compliance improvement plans – IMF Technical note 2022”.
- Vitara modules and IMF Revenue Portal materials were discussed during CD activity.

### IV. Recommended key actions (with timelines)
- Information and data gathering (Paragraph 6)
  - Commence information and data gathering.
  - Complete Appendix I.
  - Timeline: By 31 December 2022
- Establish an information and data needs plan (Paragraph 7)
  - Plan should identify:
    - What data needs to be gathered,
    - When the data is required,
    - Who will analyze the data,
    - How the data will be analyzed.
  - Timeline: By 30 November 2022
- Governance, reporting and workflow processes (Paragraph 18)
  - Commence establishing governance, reporting and workflow processes.
  - Timeline: By 31 January 2023

### V. Materials provided (examples)
- Workshop materials and documents provided (translated into Vietnamese unless stated otherwise), examples:
  - V1.0 CRM Introduction, Video conference, September 2022 (W)
  - V2.0 Day 1_Risk Identification_7 November (W)
  - V3.0 Day 2_Risk Assessment_8 November (W)
  - V3.1 Tourism Risk Assessment – Research and data gathering template. November 2022. (D)
  - V4.0 Day 3_Risk Treatment_9 November (W)
  - V5.0 Day 4_Compliance Improvement Plan_10 November (W)
  - V5.1 Day 4. Example - Overview diagram of treatment strategy cafe and restaurant project- revised (D)
- Other documents provided on November 19, 2022 (examples listed in source):
  - Australian Taxation Office (ATO) - data plan
  - Australian government guidance-data-sharing-Australian-govt-entities
  - Aust._govt_public_data_policy_statement_1
  - Australian government- guidelines on data matching in Australian Government
  - ATO data matching
  - Australian-privacy-principles
  - Data matching programs
  - Third party data sources
  - Use of data and analytics

### Appendix I — Tourism Risk Assessment: research and data gathering template (Document V3.1, November 2022)
- Purpose:
  - Guide GDT on areas of research and data needed to carry out a risk assessment of the tourism industry in Vietnam.
- Background:
  - IMF provided CRM principles in 2021; GDT prepared a draft CRM approach.
  - Remote IMF assistance in November 2022 provided guidance to complete risk assessment, treatment strategy and CIP.
  - IMF to provide on-site assistance in February 2023 to review research and data gathered by GDT.
- Data sources:
  - Two major sources: GDT internal data (taxpayer registration, filing, returns and payment) and external data (Immigration, Customs, macro-economic, industry, academic, consultant and marketing data).
- How to use the template:
  - Template sets out information/data required using internal and external data sources across many risk perspectives.
  - GDT may mark unavailable information as assumptions/hypotheses if clearly noted.
  - Some categories may be “not applicable” for Vietnam.
  - Major internal GDT data: returns relating to VAT, income tax, wages withholding and personal income.
- Tax return data items requested (for each tax type):
  - Sales data for all taxes plus VAT output tax
  - Distribution analysis of taxpayers by sales/turnover (example: horizontal axis records value of sales in increments of 10 000 value, vertical axis records frequency)
  - Purchases data for all taxes, plus VAT input tax
  - Profit data, plus net VAT (output VAT minus input VAT)
  - VAT refunds by number of returns and value
  - Employee numbers, wages withholding, social contributions
  - Other relevant data contained in returns
- Timespan and aggregation:
  - Timespan: the last three years (e.g., sales data and VAT output tax data should be provided for the last three years).
  - Data should be in aggregate form and not data for each taxpayer.
- Template structure (three columns):
  - 1, Area of risk — description of each risk perspective.
  - 2, Explanation/description — detailed description of the risk perspective.
  - 3, Comments/conclusions/attachments — GDT to record conclusions or attach documents/links to requested data.
- Example entries (from template):
  - Analysis of tourists:
    - Domestic tourists - Number of tourists
    - Estimated tourist spend
    - International tourists inbound - Number of tourists. Source could be immigration department, industry associations, university research, google.

### Section 2 — Data inputs and tourism activity metrics; sectoral segmentation and compliance metrics

### Data inputs and tourism activity metrics
- Key metrics requested:
  - Estimated tourist spend
  - International tourists -country of origin Number of tourists by country
  - Method of arrival Numbers arriving by land, sea, air
  - Duration of visit Number of days total and average per tourist
  - International tourist outbound - Number of tourists
  - Immigration data Any other relevant immigration data
  - Department of Tourism – regional offices Any relevant data

### Tourism sub-sectors and transport data (can be subdivided by geographic location)
- Tourism Sub-sectors
- Transport (source: internal and external data; tax return data and external data for the following):
  - Domestic air travel
  - International air travel
  - International sea travel (For example, cruise ships)
  - Domestic road
  - Domestic rail
  - Other

### Accommodation, restaurants, entertainment, retail — data sources and segmentation
- Accommodation (source: internal and external data; tax return data and external data, including occupancy rates):
  - Hotels - domestic owned
  - Hotels – foreign owned
  - Hostels
  - Airbnb
  - Other
- Restaurants (source: internal and external data; tax return data and external data):
  - Bars
  - Restaurants – business type
  - Restaurants – household type
  - Café
  - Other
- Entertainment (source: internal and external data; tax return data and external data):
  - Disco
  - Sporting and recreation
  - Other
- Retail (source: internal and external data; tax return data and external data):
  - Retail shops
  - Tourist gift shops
  - Tourist retail malls
  - Other

### Taxpayer market segments and registration metrics
- Market segments and data requested:
  - Large taxpayers Tax return data – all taxes
  - Medium taxpayers Tax return data – all taxes
  - Small taxpayers Tax return data – all taxes
  - Micro taxpayers Tax return data – all taxes
  - Other market type
- Registration — pillar of compliance:
  - Number registered Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Number not registered but required to be registered

### Compliance pillars — filing, correct reporting, payment/debt (metrics to capture)
- Filing:
  - Number expected to file Tax type (VAT, income tax etc)
  - Market segment (large, medium, small, micro)
  - Number filed on-time/late Tax type
  - Market segment
  - Number of non-filers Tax type
  - Market segment
  - Estimated value of late filers and non-filers Late filers value
  - Non-filers value
- Correct reporting:
  - Number of audit adjustments Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Value of audit adjustments Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Reasons for adjustments
  - Penalties imposed, number and value Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
- Payment/debt:
  - Number of taxpayers with debt Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Value of debt Market segment (large, medium, small, micro)

### Debt aging, write-offs, and taxpayer status
- Value of debt by age 3 months, 6 months, 1 year, 2 years, 3 years, 4 years
- Value of debt written off in the last three years
- Number and value of bankruptcies
- Number of missing taxpayers that cannot be found
- Number of passive taxpayers (taxpayers not trading)
- Number of deregistrations per year
- Any special registration rules for specific sectors or groups of taxpayers

### Stakeholder and participant mapping
- GDT internal stakeholders:
  - Risk unit
  - Steering committee
  - Media and communications
  - Regional offices managers
  - Regional offices auditors
  - Other?
- External stakeholders/participants:
  - Tourists (inbound, outbound, domestic)
  - Taxpayers – within Vietnam List all types of taxpayers
  - Taxpayers outside Vietnam
  - Intermediaries
  - On-line platforms
  - Banks
  - Others?
  - On-line payment methods (WeChat and Paypal)
  - Taxpayer advocates Lawyers and accountants
  - Taxpayer associations
  - Academic researchers
  - Industry bodies
  - Government departments relevant to tourism
  - Government regulators of the industry
  - Other government departments that hold information

### Legal, regulatory and policy questions to capture
- Research relevant law List all law relating to tourism
- Are there any special tax rules (eg presumptive tax, reduced VAT rates, zero-rate, VAT exemption?
- Are there any proposed law changes in the tourism sector?
- What law changes would you like to see?

### Next steps after data capture — critical examination prompts for GDT
- Is the data consistent with what you thought was the risk?
- Is there an indication of a specific area of risk?
- What is the highest risk perspective based on the data?
- What is the lowest risk perspective?
- What further information do you need?

*International Monetary Fund. Technical Assistance Report: VIETNAM — Taxpayer Compliance Risk Management – Tourism Compliance Improvement Plan (Section 1), January 2023.*

### Section 1

### 1vnmea2023001 - Section 1

### I. BACKGROUND
- Report: Technical Assistance (TA) report prepared by IMF expert(s); completed in January 2023.
- CD activity period: remotely delivered during September 22 to December 15, 2022.
- Purpose: consolidate and build on CRM theory training delivered in June 2021 by practically applying CRM principles to the tourism sector to create a tourism sector Compliance Improvement Plan (CIP).
- Follow-up: onsite assistance scheduled for February 2023 to complete the tourism CIP.
- Specific tasks:
  - Build on previous CRM support by assisting GDT to develop actionable CIPs for the tourism industry and e-commerce, commencing with tourism.
  - Provide international good practices on CRM using IMF technical notes and experiences from other tax jurisdictions.
  - Provide background information on issues identified by GDT, such as legal provisions to use data and centralized versus decentralized CRM organization.

### II. RECENT DEVELOPMENTS
- Risk Management Board (RMB):
  - Has a good knowledge of the CRM framework.
  - Drafted internal guidance on CRM aligned with June 2021 theoretical CRM training.
- Focus of CD activity:
  - Provide practical assistance on CRM processes and data required for each key step in building the tourism CIP.
  - GDT to gather data for use during onsite assistance in February 2023.

### III. SUMMARY OF THE SUPPORT PROVIDED
- Delivery format:
  - Four three-hour video conference workshops conducted November 7 to 10, 2022.
  - Additional three remote seminars on data analytics for risk analysis delivered December 12 to 15, 2022.
- Workshop focus areas (CRM stages applied to tourism):
  - A. Risk Intelligence scan
  - B. Risk assessment (risk matrix and risk register)
  - C. Risk treatment plan (treatment strategies)
  - D. Compliance improvement plan (CIP structure, reporting, measures)
- Data analytics content:
  - Introduction of Risk Differentiation Framework (RDF) and templates/guidance for producing analysis.
- Deliverable provided:
  - Detailed “Tourism - Information and data gathering template” (Appendix I).
- Recommended preparatory action:
  - GDT should establish and implement an information and data needs plan identifying what needs to be gathered, when, by whom, and how data will be analyzed to complete the CIP.

### A. RISK INTELLIGENCE SCAN (Planned for February 2023 onsite)
- Purpose: set out environmental factors for tourism in Vietnam, tax performance in the sector, and identify risk hypotheses.
- Fundamental contents to be included:
  - Clear definition of the tourism sector, including relevant sub-sectors.
  - Information on general environment of tourism: economic factors, political and regulatory issues, industry issues, health, infrastructure, climate change, technology developments.
  - Tax performance analysis by tax type and the four pillars of core obligations (registering, filing, reporting and payment).
  - Brief explanation of how tax laws apply in the sector.
  - Identified risk hypotheses.
- Potential risks identified during workshops (to be discussed in February assistance):
  - Cash payments
  - Complex and invisible supply chains involving online sales, payment by WeChat Quick Pay, non-resident tour operators, pre-paid sales, non-issue of receipts, transfer pricing issues
  - Tourist outlets
  - Overstated salaries
  - Household businesses and presumptive tax
  - Poor record keeping
  - Debt, bankruptcy and “missing trader”
  - Poor access to banking information

### B. RISK ASSESSMENT (Planned for February 2023)
- Outputs to be produced:
  - Detailed description of identified risks by tax type and the four pillars of obligations (registration, filing, reporting and payment).
  - Risk matrix including assessment of risk consequence and likelihood.
  - Risk register with risk ratings for each risk.
  - RDF analysis: detailed review of the population at risk (including sub-sector analysis) and identification of subsectors comprising the risk.
  - Summary of drivers and behaviors for each risk.
  - Relevant risk clusters by sub-sector, tax type, tax obligation (four pillars), geographical location, market segment (large, medium and small), and other appropriate clusters.

### C. RISK TREATMENT PLAN (Planned for February 2023)
- Components to be developed:
  - Research and analysis of drivers and behaviors behind observed risks.
  - Identification of treatment strategies by general activities under themes of enforcing and/or facilitating compliance and in context of each of four RDF “quadrants”.
  - Case selection methodology for identifying taxpayers to be treated.
  - Details of capability improvements required for GDT staff to deliver strategies.
  - Baseline measures of success to monitor effectiveness in changing taxpayer behavior.

### D. COMPLIANCE IMPROVEMENT PLAN (CIP) (Planned finalization during February 2023 onsite)
- CIP will include:
  - Summary of the risk intelligence scan, risk assessment and treatment plan.
  - High-level plan of numbers of treatment activities to be undertaken and expected outcomes, supported by a workflow plan.
  - Baseline measures of success.
- Specific CIP contents:
  - Context to the risks as set out in preceding documents.
  - A high-level plan of treatment activities to be undertaken.
  - Workflow plan identifying numbers of each type of treatment activity by period along with expected additional revenue collections, resources required and capacity for reporting on delivery against the plan.
  - Research and analysis of risks to describe drivers and behaviors.
  - Treatment strategies (educate, facilitate and enforce) to change taxpayer behavior and improve voluntary compliance.
  - Capability improvements required to enable GDT staff to deliver strategies.
  - Baseline measures of success for monitoring effectiveness.

### E. IMPLEMENTING THE CIP — Organizational and Governance Matters
- Recommended governance, reporting and workflow processes:
  - Meetings/workshops with GDT staff to explain, discuss and obtain feedback on the CIP before finalization.
  - Establish a CIP Steering Committee consisting of RMB and other senior GDT staff; chaired by the General Director or Deputy General Director of GDT; responsible for endorsing CIP, monitoring progress and endorsing significant changes.
  - Consider appointing a project manager to monitor delivery and effectiveness and provide reports to the CIP Steering Committee.
  - RMB to establish processes and timelines for creating cases for GDT staff and supporting documents to inform staff of identified risks and required actions.
  - RMB to consider capability improvements required for staff and determine training providers and timing.
  - Establish a suite of effectiveness measures to measure the effectiveness of treatment strategies.

### F. PROMOTE THE USE OF VITARA MODULES, THE IMF REVENUE-PORTAL AND MATERIAL
- GDT has access to a translated copy of IMF document “Compliance risk management - Developing compliance improvement plans – IMF Technical note 2022”.
- Vitara modules and IMF Revenue Portal materials were discussed during CD activity.

### IV. RECOMMENDED KEY ACTIONS (with timelines)
- Information and data gathering (Paragraph 6)
  - Commence information and data gathering.
  - Complete Appendix I.
  - Timeline: By 31 December 2022
- Establish an information and data needs plan (Paragraph 7)
  - Plan should identify:
    - What data needs to be gathered,
    - When the data is required,
    - Who will analyze the data,
    - How the data will be analyzed.
  - Timeline: By 30 November 2022
- Governance, reporting and workflow processes (Paragraph 18)
  - Commence establishing governance, reporting and workflow processes.
  - Timeline: By 31 January 2023

### V. MATERIALS PROVIDED
- Workshop materials and documents provided (translated into Vietnamese unless stated otherwise), examples:
  - V1.0 CRM Introduction, Video conference, September 2022 (W)
  - V2.0 Day 1_Risk Identification_7 November (W)
  - V3.0 Day 2_Risk Assessment_8 November (W)
  - V3.1 Tourism Risk Assessment – Research and data gathering template. November 2022. (D)
  - V4.0 Day 3_Risk Treatment_9 November (W)
  - V5.0 Day 4_Compliance Improvement Plan_10 November (W)
  - V5.1 Day 4. Example - Overview diagram of treatment strategy cafe and restaurant project- revised (D)
- Other documents provided on November 19, 2022 (examples listed in source):
  - Australian Taxation Office (ATO) - data plan
  - Australian government guidance-data-sharing-Australian-govt-entities
  - Aust._govt_public_data_policy_statement_1
  - Australian government- guidelines on data matching in Australian Government
  - ATO data matching
  - Australian-privacy-principles
  - Data matching programs
  - Third party data sources
  - Use of data and analytics

### Appendix I. Tourism Risk Assessment – Research and data gathering template (Document V3.1, November 2022)
- Purpose:
  - Guide GDT on areas of research and data needed to carry out a risk assessment of the tourism industry in Vietnam.
- Background:
  - IMF provided CRM principles in 2021; GDT prepared a draft CRM approach.
  - Remote IMF assistance in November 2022 provided guidance to complete risk assessment, treatment strategy and CIP.
  - IMF to provide on-site assistance in February 2023 to review research and data gathered by GDT.
- Data sources:
  - Two major sources: GDT internal data (taxpayer registration, filing, returns and payment) and external data (Immigration, Customs, macro-economic, industry, academic, consultant and marketing data).
- How to use the template:
  - Template sets out information/data required using internal and external data sources across many risk perspectives.
  - GDT may mark unavailable information as assumptions/hypotheses if clearly noted.
  - Some categories may be “not applicable” for Vietnam.
  - Major internal GDT data: returns relating to VAT, income tax, wages withholding and personal income.
- Tax return data items requested (for each tax type):
  - Sales data for all taxes plus VAT output tax
  - Distribution analysis of taxpayers by sales/turnover (example: horizontal axis records value of sales in increments of 10 000 value, vertical axis records frequency)
  - Purchases data for all taxes, plus VAT input tax
  - Profit data, plus net VAT (output VAT minus input VAT)
  - VAT refunds by number of returns and value
  - Employee numbers, wages withholding, social contributions
  - Other relevant data contained in returns
- Timespan and aggregation:
  - Timespan: the last three years (e.g., sales data and VAT output tax data should be provided for the last three years).
  - Data should be in aggregate form and not data for each taxpayer.
- Template structure (three columns):
  - 1, Area of risk — description of each risk perspective.
  - 2, Explanation/description — detailed description of the risk perspective.
  - 3, Comments/conclusions/attachments — GDT to record conclusions or attach documents/links to requested data.
- Example entries (from template):
  - Analysis of tourists:
    - Domestic tourists - Number of tourists
    - Estimated tourist spend
    - International tourists inbound - Number of tourists. Source could be immigration department, industry associations, university research, google.

*International Monetary Fund. Technical Assistance Report: VIETNAM — Taxpayer Compliance Risk Management – Tourism Compliance Improvement Plan (Section 1), January 2023.*

### Section 2

### 1vnmea2023001 - Section 2

### Data inputs and tourism activity metrics
- Estimated tourist spend
- International tourists -country of origin Number of tourists by country
- Method of arrival Numbers arriving by land, sea, air
- Duration of visit Number of days total and average per tourist
- International tourist outbound - Number of tourists
- Immigration data Any other relevant immigration data
- Department of Tourism – regional offices Any relevant data

### Tourism sub-sectors and transport data (can be subdivided by geographic location)
- Tourism Sub-sectors
- Transport
  - Source: internal and external data
  - Tax return data and external data for the following:
    - Domestic air travel
    - International air travel
    - International sea travel (For example, cruise ships)
    - Domestic road
    - Domestic rail
    - Other

(Page marker: 13)

### Accommodation, restaurants, entertainment, retail — data sources and segmentation
- Accommodation
  - Source: internal and external data
  - Tax return data and external data for the following, including occupancy rates:
    - Hotels - domestic owned
    - Hotels – foreign owned
    - Hostels
    - Airbnb
    - Other
- Restaurants
  - Source: internal and external data
  - Tax return data and external data for the following:
    - Bars
    - Restaurants – business type
    - Restaurants – household type
    - Café
    - Other
- Entertainment
  - Source: internal and external data
  - Tax return data and external data for the following:
    - Disco
    - Sporting and recreation
    - Other
- Retail
  - Source: internal and external data
  - Tax return data and external data for the following:
    - Retail shops
    - Tourist gift shops
    - Tourist retail malls
    - Other

(Page marker: 13)

### Taxpayer market segments and registration metrics
- Taxpayer market segment (large, medium and small and any other type)
  - Large taxpayers Tax return data – all taxes
  - Medium taxpayers Tax return data – all taxes
  - Small taxpayers Tax return data – all taxes
  - Micro taxpayers Tax return data – all taxes
  - Other market type
- Registration – pillar of compliance
  - Number registered Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Number not registered but required to be registered

(Page marker: 14)

### Compliance pillars — filing, correct reporting, payment/debt (metrics to capture)
- Filing – pillar of compliance
  - Number expected to file Tax type (VAT, income tax etc)
  - Market segment (large, medium, small, micro)
  - Number filed on-time/late Tax type
  - Market segment
  - Number of non-filers Tax type
  - Market segment
  - Estimated value of late filers and non-filers Late filers value
  - Non-filers value
- Correct reporting – pillar of compliance
  - Number of audit adjustments Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Market segment (large, medium, small, micro)
  - Value of audit adjustments Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Market segment (large, medium, small, micro)
  - Reasons for adjustments
  - Penalties imposed, number and value Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Market segment (large, medium, small, micro)
- Payment/debt – pillar of compliance
  - Number of taxpayers with debt Market segment (large, medium, small, micro)
  - Geographic location
  - Sub-sector (accommodation, restaurants etc.)
  - Market segment (large, medium, small, micro)
  - Value of debt Market segment (large, medium, small, micro)

(Page marker: 14–15)

### Debt aging, write-offs, and taxpayer status
- Value of debt by age 3 months, 6 months, 1 year, 2 years, 3 years, 4 years
- Value of debt written off in the last three years
- Number and value of bankruptcies
- Number of missing taxpayers that cannot be found
- Number of passive taxpayers (taxpayers not trading)
- Number of deregistrations per year
- Any special registration rules for specific sectors or groups of taxpayers

(Page marker: 15)

### Stakeholder and participant mapping
- GDT internal stakeholders
  - Risk unit
  - Steering committee
  - Media and communications
  - Regional offices managers
  - Regional offices auditors
  - Other?
- External stakeholders/participants
  - Tourists (inbound, outbound, domestic)
  - Taxpayers – within Vietnam List all types of taxpayers
  - Taxpayers outside Vietnam
  - Intermediaries
  - On-line platforms
  - Banks
  - Others?
  - On-line payment methods (WeChat and Paypal)
  - Taxpayer advocates Lawyers and accountants
  - Taxpayer associations
  - Academic researchers
  - Industry bodies
  - Government departments relevant to tourism
  - Government regulators of the industry
  - Other government departments that hold information

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### Legal, regulatory and policy questions to capture
- Research relevant law List all law relating to tourism
- Are there any special tax rules (eg presumptive tax, reduced VAT rates, zero-rate, VAT exemption?
- Are there any proposed law changes in the tourism sector?
- What law changes would you like to see?

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### Next steps after data capture — critical examination prompts for GDT
- Is the data consistent with what you thought was the risk?
- Is there an indication of a specific area of risk?
- What is the highest risk perspective based on the data?
- What is the lowest risk perspective?
- What further information do you need?

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*Source: https://www.imf.org/-/media/files/publications/cr/2023/english/1vnmea2023001.pdf*

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_Source: https://www.imf.org/-/media/files/publications/cr/2023/english/1vnmea2023001.pdf_